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Audit Standard No

question 70

Multiple Choice

Audit Standard No.5 by the PCAOB encourages the external auditor to utilize the work of which of the following?

Identify the characteristics and appropriate contexts for using formal, informal, and casual language in written communication.
Comprehend the significance of audience analysis in effective written communication.
Discern between various written communication formats (emails, letters, memos) and their applications.
Understand the role of revision in the writing process.

Definitions:

Language Acquisition Device

A theoretical construct proposed by Noam Chomsky suggesting an innate mechanism or faculty in the human brain that allows individuals to naturally acquire language.

Reactive Model

A model or approach that focuses on responding to problems or situations as they occur, rather than anticipating and preventing them beforehand.

Vocabulary

The collection of words that an individual knows and utilizes within a specific language.

Active Model

A conceptual framework that proposes systems or entities are constantly engaged in activities or processes that lead to changes or outcomes.

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